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<h1>Court grants customs duty refund, petitioner entitled to Rs. 1,65,340.74 + interest if not refunded promptly.</h1> The High Court at Calcutta allowed the application in a customs duty refund case. The petitioner is entitled to a refund of Rs. 1,65,340.74 and if not ... Refund arising out of court decision The High Court at Calcutta allowed the application in Dinesh Kumar Neotia v. The Collector of Customs and Others. The petitioner is entitled to a refund of Rs. 1,65,340.74 paid as customs duty and demurrage charges. If not refunded within three weeks, interest at 12% per annum will apply. Customs authorities must issue a wharf rent exemption certificate. The petitioner can also seek a refund for demurrage charges.